You can claim fuel tax credits for eligible fuels you use in heavy vehicles, including heavy emergency vehicles, travelling on public roads if the vehicle meets all the following conditions:
- It is used in carrying on a business.
- It has a gross vehicle mass (GVM) greater than 4.5 tonnes – diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.
Depending on your circumstances, you may also need to meet an environmental criterion for heavy diesel vehicles if they were manufactured before 1 January 1996.
The fuel tax credit rate you use depends on when you acquired the fuel and if the fuel was used in the heavy vehicle:
- for travelling on public roads; or
- to power the auxiliary equipment of the heavy vehicle.
If your activity is not listed here, such as fuel used in vehicles on private roads or on work sites, it may be eligible under another business activity with a different fuel tax credit rate.
You can claim fuel tax credits for fuel you use in heavy vehicles with a gross vehicle mass greater than 4.5 tonnes, including heavy emergency vehicles, travelling on public roads.